台灣廠商躍過反傾銷稅直接投資之實證分析

AN EMPIRICAL STUDY ON THE ANTIDUMPING-JUMPING FOREIGN DIRECT INVESTMENT BY TAIWANESE FIRMS

林家慶(Chia-Ching Lin)

《經濟論文》 47卷4期 (2019/12) Pp. 651-679

摘要

當出口廠商遭遇反傾銷控訴後，可以使用直接投資替代出口來規避反傾銷稅，這稱為躍過反傾銷稅直接投資。目前台灣被提控反傾銷之密集度在全球名列第1名，但卻尚未有研究台灣廠商躍過反傾銷稅直接投資之實證文章。本研究以1987－2014年間台灣廠商被控訴反傾銷案例為研究對象，共包括13個對台灣提控國家、70個案例、228家廠商。以事件歷史研究法的實證結果指出，台灣廠商被控訴反傾銷，會刺激廠商進行躍過反傾銷稅直接投資，而進行直接投資的國家以第三國為主。

關鍵字

反傾銷政策 ； 躍過反傾銷稅直接投資 ； 台灣廠商 ； 事件歷史研究法

並列摘要

When facing antidumping allegations, exporters may consider foreign direct investment (FDI) as an alternative to evade antidumping duties. This is referred to as antidumping-jumping FDI. Currently, Taiwan is the country with the highest frequency of receiving dumping accusations in the world. However, there are currently no empirical research papers on the behavior of antidumping-jumping FDI. Focusing on the antidumping lawsuits against Taiwan during the period of 1987-2014, this research covers 13 countries that have filed antidumping lawsuits against Taiwan, 70 cases and 228 companies. Event history analysis is adopted for this paper. The empirical results show that antidumping lawsuits stimulate companies to implement antidumping-jumping FDI. The destinations of such investments are mainly in a third-country.

並列關鍵字

Antidumping policy ； Antidumping-jumping FDI ； Taiwanese firms ； Event history analysis

參考文獻

林家慶 ( 2012 ) , 「 台灣反傾銷控訴效果之實證分析 」 , 《 人文及社會科學集刊 》 , 24 ( 4 ) , 469-496. [Lin, C.-C. (2012), "The Effect of Antidumping Filings: Evidence from Tai- wan," Journal of Social Sciences and Philosophy, 24(4), 469–496.]

林家慶 ( 2014 ) , 「 台灣反傾銷控訴傷害了下游廠商 ? 」 , 《 人文及社會科學集刊 》 , 26 ( 1 ) , 103–131, [Lin, C.-C. (2014), “Are Antidumping Suits Hurting Taiwan's Downstream Industries?" Journal of Social Sciences and Philosophy, 26(1), 103–131.]

林家慶 ( 2017 ) , 「 反傾銷保護可改善台灣提控廠商技術效率 ? 」 , 《 人文及社會科學集刊 》 , 29(3), 453–483. [Lin, C.-C. (2017), “Does Anti-Dumping Protection Improve the Tech- nical Efficiency of Complaining Firms in Taiwan?" Journal of Social Sciences and Phi- losophy, 29(3), 453–483.]

林家慶與林昱君 ( 2017 ) , 「 台商被美國提控反傾銷之實證分析 ー 中國大陸第三國效果存在嗎 ? 」 , 《 台灣經濟預測與政策 》 , 47 ( 2 ) , 1-36 。 [ Lin , C.-C. and Y.-J. Lin ( 2017 ) , “ The Impact of U.S. Antidumping Filings on Taiwanese Firms: Are There Third Country Ef- fects from China?" Taiwan Economics Forecast and Policy, 47(2), 1–36.]

林家慶與陳坤銘 ( 2017 ) , 「 躍過反傾銷稅直接投資與匯率波動一實質選擇權分析法 」 , 《 經濟論文》, 45(4), 599–628, [Lin, C.-C. and K.-M. Chen (2017), “Antidumping-Jumping Foreign Direct Investment and Exchange Rate Volatility: A Real Options Approach," Асademia Ecoпоmіс Рарers, 45(4), 599-628.]